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2015 (10) TMI 1925 - AT - Service TaxWaiver of pre deposit - Construction service of flats and commercial complex - Held that:- The present fact is that even individual flats sold on the basis of construction agreement are covered under the levy of service tax from that day. However, Commercial or Industrial Construction Services remains the same and the construction of a mall was clearly covered by the service even prior to 1.7.2010 and the appellant did not pay service tax even for that period. - On going through the balance sheet and the records produced by the appellant, we find that the financial difficulty appears to be correct. - Partial stay granted.
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